跨国电子商务对国际税收管辖权的挑战及应对策略

The Challenges brought by Transnational Electronic Commerce towards International Tax Jurisdiction and Coping Strategies

跨国电子商务给国际贸易带来便利的同时,也对国际税收管辖权带来挑战,使传统居民税收管辖权、收入来源地税收管辖权的执行遇到困难,且便利国际避税行为、严重影响一国经济利益。面对跨国电子商务带来的挑战,国际社会提出不少观点与解决方案,然而都存在缺陷,不能很好解决跨国电子商务带来的问题。解决跨国电子商务下的税收管辖权问题,要强化跨国电子商务税收征管,以"比特税"形式对电子商务关税及其它流转税征收,厘清税收管辖权等。

Transnational Electronic Commerce has brought advantages and challenges to international revenue jurisdiction,and it provides conveniences and facilities to international tax avoidance too.Because of Transnational Electronic Commerce,the exercise of tax jurisdiction over residents and tax jurisdiction over the area all face many difficulties.These sharply influence a country＇s economic benefit.Facing the challenge of transnational electronic commerce,international community put forward some viewpoints and solutions,but still exists defect and question not to be solved.Solving the tax jurisdiction of transnational electronic commerce,we should strengthen taxing,have electronic commerce tariff and other turnover taxed in Bit Tax,clarify tax jurisdiction etc.